Section 152: Bar on disclosure of information

Q: What does Section 152 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 152 CGST pertains to "Bar on disclosure of information". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 152 of The Central Goods and Services Tax Act, 2017 (CGST) governs bar on disclosure of information. As verified on 19 May 2026.

Q: Is Section 152 CGST still in force?

Yes, Section 152 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 152 CGST?

धारा 152 CGST is the Devanagari Hindi reference for Section 152 of the The Central Goods and Services Tax Act, 2017. Section 152 of The Central Goods and Services Tax Act, 2017 (CGST) governs bar on disclosure of information. As verified on 19 May 2026.

Q: What is Dhara 152 CGST?

Dhara 152 CGST is the Roman Hindi reference for Section 152 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 152 of The Central Goods and Services Tax Act, 2017 (CGST) governs bar on disclosure of information. As verified on 19 May 2026.

Q: How to cite Section 152 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 152, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 152 (India).

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(1)

No information of any individual return or part thereof with respect to any matter given for the purposes of section 150 or section 151 shall, without the previous consent in writing of the concerned person or his authorised representative, be published in such manner so as to enable such particulars to be identified as referring to a particular person and no such information shall be used for the purpose of any proceedings under this Act.

(2)

Except for the purposes of prosecution under this Act or any other Act for the time being in force, no person who is not engaged in the collection of statistics under this Act or compilation or computerisation thereof for the purposes of this Act, shall be permitted to see or have access to any information or any individual return referred to in section 151.

(3)

Nothing in this section shall apply to the publication of any information relating to a class of taxable persons or class of transactions, if in the opinion of the Commissioner, it is desirable in the public interest to publish such information.